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文章从税收法律关系的性质是债务关系、诚实信用原则从私法走向公法、信赖保护原则的确立等方面,论证了诚实信用原则适用于税法的理由。
The article demonstrates the reason that the principle of good faith applies to the tax law from the aspects of the legal relationship of debt, such as the debt relationship, the principle of good faith from private law to public law and the establishment of the principle of trust protection.